Or. Admin. R. 150-315-0018 - Reforestation Credit: Reasons Beyond the Taxpayer’s Control

150-315-0018 - Reforestation Credit: Reasons Beyond the Taxpayer’s Control150-315-0018 - Reforestation Credit: Reasons Beyond the Taxpayer’s Control

150-315-0016 - Change of Ownership 150-315-0040 - Fish Screening Device Credit; Substantiation

150-315-0018
Reforestation Credit: Reasons Beyond the Taxpayer’s Control

For purposes of reforestation credit, the Department of Revenue adopts the definition of "reasons beyond the taxpayer's control" defined in Department of Forestry rule OAR 629-23-420 filed 8-1-08 and certified effective 9-1-08.

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